How does the charity's use of a gift change the deduction for South Carolina donors?
It sets the ceiling. If donated tangible personal property is related to the charity's exempt purpose, the donor may deduct fair market value; if the use is unrelated, the deduction drops to the lesser of fair market value or cost basis. The appraisal establishes the fair market value figure either way, so the use question determines how much of it you can claim.
When does a South Carolina donation require Form 8283 Section B?
When the claimed deduction for an item or group of similar items exceeds $5,000. That threshold also triggers the qualified appraisal requirement; gifts at or below it are reported in Section A instead. South Carolina adds no thresholds of its own for household goods, jewelry, art, or equipment.
Can an older appraisal support a South Carolina charitable deduction?
No. The qualified appraisal must be dated no earlier than 60 days before the contribution and received by the return's due date, including extensions. Since South Carolina imposes no separate state filing for donation values, this federal timing rule is the only deadline that matters.
Does any South Carolina office review donation appraisals?
No. The valuation is reported to the IRS on the donor's federal return and retained in the donor's records; no South Carolina court, tax commission, or agency receives or approves it. Deductions over $500,000 require attaching the qualified appraisal itself to the federal return.